It's one of the facts of a business owner's life to file returns and pay taxes. The filing deadlines and tax payment rules for businesses and their owners may be different from those for individuals. Making sure you comply with filing and payment requirements is essential for avoiding unnecessary penalties and interest.
For more information about the electronic federal tax payment system, see IRS Publication 966, Electronic Federal Tax Payment System.
The date by which your business return must be filed depends on your type of entity and tax year. The information in Table 30.1 applies for 2017 returns to businesses reporting on a calendar-year basis.